{"id":12302,"date":"2023-06-11T06:00:00","date_gmt":"2023-06-11T03:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=12302"},"modified":"2023-06-09T23:46:42","modified_gmt":"2023-06-09T20:46:42","slug":"maliyy%c9%99-sanksiyasi-v%c9%99-inzibati-c%c9%99rim%c9%99-haqqinda","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=12302","title":{"rendered":"Maliyy\u0259 sanksiyas\u0131 v\u0259 inzibat\u0131 c\u0259rim\u0259 haqq\u0131nda"},"content":{"rendered":"\n<p class=\"has-medium-font-size\"><strong>Maliyy\u0259 sanksiyas\u0131 v\u0259 inzibat\u0131 c\u0259rim\u0259 haqq\u0131nda<\/strong><\/p>\n\n\n\n<p>Maliyy\u0259 sanksiyas\u0131 v\u0259 faizl\u0259r:<\/p>\n\n\n\n<p>Vergi M\u0259c\u0259ll\u0259sinin 57.1-ci madd\u0259sin\u0259 uy\u011fun olaraq vergi hesabat\u0131n\u0131, habel\u0259, hesabat d\u00f6vr\u00fcnd\u0259 sahibkarl\u0131q f\u0259aliyy\u0259ti v\u0259 ya dig\u0259r vergi tutulan \u0259m\u0259liyyat olmad\u0131\u011f\u0131 halda vergi orqan\u0131na vergi hesabat\u0131 \u0259v\u0259zin\u0259 aray\u0131\u015f\u0131 \u0259sas olmadan m\u00fc\u0259yy\u0259n edil\u0259n m\u00fcdd\u0259td\u0259 t\u0259qdim etm\u0259y\u0259n vergi \u00f6d\u0259yicisin\u0259 vergi orqan\u0131n\u0131n r\u0259hb\u0259rinin (onun m\u00fcavininin) q\u0259rar\u0131na \u0259sas\u0259n 40 manat m\u0259bl\u0259\u011find\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/rockvell.com\/wp-content\/uploads\/2023\/06\/1685947232-3838282.png\" alt=\"\" class=\"wp-image-12303\" width=\"646\" height=\"433\" srcset=\"https:\/\/rockvell.com\/wp-content\/uploads\/2023\/06\/1685947232-3838282.png 690w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/06\/1685947232-3838282-300x201.png 300w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/06\/1685947232-3838282-360x241.png 360w\" sizes=\"(max-width: 646px) 100vw, 646px\" \/><\/figure><\/div>\n\n\n<p>Vergi M\u0259c\u0259ll\u0259sinin 59.1-ci v\u0259 59.2-ci madd\u0259l\u0259rin\u0259 \u0259sas\u0259n vergi v\u0259 ya cari vergi \u00f6d\u0259m\u0259si Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 \u00f6d\u0259nilm\u0259dikd\u0259, \u00f6d\u0259m\u0259 m\u00fcdd\u0259tind\u0259n sonrak\u0131 h\u0259r bir \u00f6tm\u00fc\u015f g\u00fcn \u00fc\u00e7\u00fcn vergi \u00f6d\u0259yicisind\u0259n v\u0259 ya vergi agentind\u0259n \u00f6d\u0259nilm\u0259mi\u015f vergi v\u0259 ya cari vergi \u00f6d\u0259m\u0259si m\u0259bl\u0259\u011finin 0,1 % m\u0259bl\u0259\u011find\u0259 faiz tutulur.&nbsp;Bu faiz vergi \u00f6d\u0259ni\u015fl\u0259rin\u0259 m\u00fcnasib\u0259td\u0259 b\u00fct\u00fcn \u00f6tm\u00fc\u015f m\u00fcdd\u0259t\u0259, ancaq bir ild\u0259n \u00e7ox olmamaq \u015f\u0259rti il\u0259 t\u0259tbiq edilir. Bu faiz s\u0259yyar vergi yoxlamas\u0131 n\u0259tic\u0259sind\u0259 a\u015fkar edilmi\u015f vaxt\u0131nda \u00f6d\u0259nilm\u0259mi\u015f vergi m\u0259bl\u0259\u011fl\u0259rin\u0259 h\u0259min vergi m\u0259bl\u0259\u011fl\u0259rinin vergi \u00f6d\u0259yicisin\u0259 hesabland\u0131\u011f\u0131 g\u00fcnd\u0259n t\u0259tbiq edilir.<\/p>\n\n\n\n<p>\u0130nzibati c\u0259rim\u0259:<\/p>\n\n\n\n<p>\u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sinin 461.1-ci madd\u0259sin\u0259 \u0259sas\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259r, qanunla t\u0259sdiq olunmu\u015f hasilat\u0131n pay b\u00f6lg\u00fcs\u00fc haqq\u0131nda, \u0259sas ixrac boru k\u0259m\u0259ri haqq\u0131nda v\u0259 dig\u0259r bu q\u0259bild\u0259n olan sazi\u015fl\u0259r \u00e7\u0259r\u00e7iv\u0259sind\u0259 f\u0259aliyy\u0259t \u00fczr\u0259 vergi hesabatlar\u0131n\u0131n \u0259sas olmadan m\u00fc\u0259yy\u0259n edil\u0259n m\u00fcdd\u0259td\u0259 D\u00f6vl\u0259t Vergi Xidm\u0259tin\u0259 t\u0259qdim edilm\u0259m\u0259si (h\u0259min sazi\u015fl\u0259rd\u0259 ba\u015fqa qaydalar n\u0259z\u0259rd\u0259 tutuldu\u011fu hallar istisna olmaqla) v\u0259zif\u0259li \u015f\u0259xsl\u0259r 50 manat miqdar\u0131nda c\u0259rim\u0259 edilir.<\/p>\n\n\n\n<p>\u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sinin 461.2-ci madd\u0259sin\u0259 \u0259sas\u0259n &#8220;D\u00f6vl\u0259t r\u00fcsumu haqq\u0131nda&#8221; Az\u0259rbaycan Respublikas\u0131n\u0131n Qanunu il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f hallarda v\u0259 qaydada d\u00f6vl\u0259t r\u00fcsumunun tutulmas\u0131 bar\u0259d\u0259 hesabat\u0131n D\u00f6vl\u0259t Vergi Xidm\u0259tin\u0259&nbsp; t\u0259qdim edilm\u0259m\u0259si,&nbsp;v\u0259zif\u0259li \u015f\u0259xsl\u0259r 50 manat miqdar\u0131nda c\u0259rim\u0259 edilir.<\/p>\n\n\n\n<p>\u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sinin 467-ci madd\u0259sin\u0259 \u0259sas\u0259n D\u00f6vl\u0259t r\u00fcsumunun \u00f6d\u0259nilm\u0259si qaydalar\u0131n\u0131n pozulmas\u0131na g\u00f6r\u0259, y\u0259ni: d\u00f6vl\u0259t r\u00fcsumunu tutan s\u0259lahiyy\u0259tli v\u0259zif\u0259li \u015f\u0259xs t\u0259r\u0259find\u0259n d\u00f6vl\u0259t r\u00fcsumunun d\u00fczg\u00fcn tutulmamas\u0131 yaxud d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 vaxt\u0131nda v\u0259 ya tam \u00f6d\u0259nilm\u0259m\u0259si, v\u0259zif\u0259li \u015f\u0259xsl\u0259r 500-700 manat&nbsp;aral\u0131\u011f\u0131nda&nbsp;c\u0259rim\u0259 edilir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Maliyy\u0259 sanksiyas\u0131 v\u0259 inzibat\u0131 c\u0259rim\u0259 haqq\u0131nda Maliyy\u0259 sanksiyas\u0131 v\u0259 faizl\u0259r: Vergi M\u0259c\u0259ll\u0259sinin 57.1-ci madd\u0259sin\u0259 uy\u011fun olaraq vergi hesabat\u0131n\u0131, habel\u0259, hesabat d\u00f6vr\u00fcnd\u0259 sahibkarl\u0131q f\u0259aliyy\u0259ti v\u0259 ya dig\u0259r vergi tutulan \u0259m\u0259liyyat olmad\u0131\u011f\u0131 halda vergi orqan\u0131na vergi hesabat\u0131&#8230;<\/p>\n","protected":false},"author":2,"featured_media":12303,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[50],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/12302"}],"collection":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12302"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/12302\/revisions"}],"predecessor-version":[{"id":12304,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/12302\/revisions\/12304"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/12303"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12302"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12302"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12302"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}